https://www.google.co.uk/amp/s/www....fe-murder-body-found-masking-tape-Around/amp/
telegraph states
The court heard that Miss Eastwood had been found in a shallow grave, with masking tape around her face and eyes, and had been wrapped inside a single duvet cover.
shows how one statement can be perceived so differently!
Exactly what i was thinking, everyones perception can vary massively.... for me i cannot make the distinction between the body being placed inside the cover through the opening or being inside the middle of the rolled up cover. To me the description given could equally mean both situations